CHEMINEES CONSTRUCTION: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CHEMINEES CONSTRUCTION
Largest movements
- Cash +€63,573
up €63,573 (+229.9%), from €27,654 to €91,227
mainly Other debts (+€82,866) and Depreciation (+€29,557)
- Tangible fixed assets -€25,980
down €25,980 (-19.2%), from €135,395 to €109,415
of which Leasing and similar rights: -€14,055
- Stocks and contracts -€14,442
down €14,442 (-10.7%), from €134,534 to €120,092
of which Contracts in progress: -€18,500
- Receivables within one year -€5,849
down €5,849 (-29.5%), from €19,820 to €13,971
of which Other amounts receivable: -€10,187
- Other debts +€82,866
up €82,866 (+1237.8%), from €6,695 to €89,561
- Reserves -€76,268
down €76,268 (-97.6%), from €78,127 to €1,859
of which Distributable reserves: -€76,268
- Trade debts +€22,065
up €22,065 (+2562.1%), from €861 to €22,927
- Debts after one year -€20,147
down €20,147 (-18.7%), from €107,801 to €87,653
- Advances received +€19,010
new in 2025: €19,010
- Gross operating margin -€12,434
down €12,434 (-22.2%), from €56,134 to €43,700
- Depreciation -€4,810
down €4,810 (-14.0%), from €34,367 to €29,557
- Other operating charges +€1,678
up €1,678 (+62.3%), from €2,692 to €4,370
- Staff costs +€1,665
up €1,665 (+14.2%), from €11,748 to €13,413
- Financial charges -€616
down €616 (-11.0%), from €5,589 to €4,973
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €318,008 | €337,793 | +€19,785 | +6.2% |
| Fixed assets | 21/28 | €135,798 | €110,418 | -€25,380 | -18.7% |
| Tangible fixed assets | 22/27 | €135,395 | €109,415 | -€25,980 | -19.2% |
| Plant, machinery and equipment | 23 | €5,585 | €7,323 | +€1,738 | +31.1% |
| Furniture and vehicles | 24 | €37,738 | €25,717 | -€12,021 | -31.9% |
| Leasing and similar rights | 25 | €82,221 | €68,166 | -€14,055 | -17.1% |
| Other tangible fixed assets | 26 | €9,851 | €8,209 | -€1,642 | -16.7% |
| Financial fixed assets | 28 | €404 | €1,004 | +€600 | +148.6% |
| Current assets | 29/58 | €182,210 | €227,374 | +€45,165 | +24.8% |
| Stocks and contracts in progress | 3 | €134,534 | €120,092 | -€14,442 | -10.7% |
| Stocks | 30/36 | €116,034 | €120,092 | +€4,058 | +3.5% |
| Contracts in progress | 37 | €18,500 | €0 | -€18,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €19,820 | €13,971 | -€5,849 | -29.5% |
| Trade receivables | 40 | €4,580 | €8,919 | +€4,338 | +94.7% |
| Other amounts receivable | 41 | €15,240 | €5,052 | -€10,187 | -66.8% |
| Cash at bank and in hand | 54/58 | €27,654 | €91,227 | +€63,573 | +229.9% |
| Deferred charges and accrued income | 490/1 | €202 | €2,084 | +€1,882 | +931.0% |
| Total equity and liabilities | 10/49 | €318,008 | €337,793 | +€19,785 | +6.2% |
| Equity | 10/15 | €180,842 | €96,156 | -€84,686 | -46.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,127 | €1,859 | -€76,268 | -97.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €78,127 | €1,859 | -€76,268 | -97.6% |
| Profit (loss) carried forward | 14 | €84,114 | €75,696 | -€8,418 | -10.0% |
| Amounts payable | 17/49 | €137,166 | €241,637 | +€104,471 | +76.2% |
| Amounts payable after more than one year | 17 | €107,801 | €87,653 | -€20,147 | -18.7% |
| Financial debts | 170/4 | €107,801 | €87,653 | -€20,147 | -18.7% |
| Amounts payable within one year | 42/48 | €28,765 | €153,984 | +€125,218 | +435.3% |
| Current portion of amounts payable after more than one year | 42 | €19,231 | €20,147 | +€917 | +4.8% |
| Trade debts | 44 | €861 | €22,927 | +€22,065 | +2562.1% |
| Suppliers | 440/4 | €861 | €22,927 | +€22,065 | +2562.1% |
| Advances received on contracts in progress | 46 | - | €19,010 | +€19,010 | |
| Taxes, remuneration and social security | 45 | €1,979 | €2,338 | +€360 | +18.2% |
| Taxes | 450/3 | €384 | €0 | -€384 | -100.0% |
| Remuneration and social security | 454/9 | €1,594 | €2,338 | +€744 | +46.7% |
| Other amounts payable | 47/48 | €6,695 | €89,561 | +€82,866 | +1237.8% |
| Accrued charges and deferred income | 492/3 | €600 | €0 | -€600 | -100.0% |
| Remuneration, social security and pensions | 62 | €11,748 | €13,413 | +€1,665 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,367 | €29,557 | -€4,810 | -14.0% |
| Other operating charges | 640/8 | €2,692 | €4,370 | +€1,678 | +62.3% |
| Gross operating margin | 9900 | €56,134 | €43,700 | -€12,434 | -22.2% |
| Operating profit (loss) | 9901 | €7,326 | -€3,641 | -€10,967 | |
| Financial income | 75/76B | €499 | €196 | -€303 | -60.7% |
| Recurring financial income | 75 | €499 | €196 | -€303 | -60.7% |
| Financial charges | 65/66B | €5,589 | €4,973 | -€616 | -11.0% |
| Recurring financial charges | 65 | €5,589 | €4,973 | -€616 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €2,237 | -€8,418 | -€10,654 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €2,237 | -€8,418 | -€10,654 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,237 | -€8,418 | -€10,654 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.